B Attributed foreign income - section 404 country



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End of attention

Show at B the amount of attributed income from controlled foreign entities in section 404 countries.

Section 404 countries are listed in Part 2 of Schedule 10 to the ITR 1936.

Show also at B the amount of income attributed from a transferor trust if the entire income and profits of the trust are subject to tax in a section 404 country.

Last modified: 08 Jun 2012QC 25835